North Western Carrying Corporation Vs Union of India
Date: June 9, 2026
Subject Matter
Service Tax Adjudication Continues Post-Finance Act Repeal Under CGST Act Savings Clause
Summary
The petition challenging a Service Tax show cause notice issued under the Finance Act, 1994, subsequent to the enactment of the Central Goods and Services Tax Act, 2017 (CGST Act), has been dismissed . The High Court relied on a Coordinate Bench ruli…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. At the outset, learned advocate Mr.Anand Nainawati, appearing for the petitioner, has very fairly submitted that the issue raised in the present writ petition i.e. the challenge to the impugned Show Cause Notice dated 13.03.2018 issued under Section 73(1) of the Finance Act, 1994 (for short, “the Act”), already stands concluded by the judgme…